问题 单项选择题 案例分析题

旭日公司只生产和销售甲产品(单位:件),2011年度甲产品单位变动成本(含销售税金)为120元,边际贡献率为40%,固定成本总额为960000元,销售收入为3000000元。

该公司适用企业所得税税率为25%,确定的股利支付率为60%。

对旭日公司2011年度资产负债表项目与销售关系的计算分析,2011年度的敏感资产总额为2965000元,敏感负债总额为310000元。

旭日公司计划2012年度实现净利润比上年度增长20%。假定2012年度该公司产品售价、成本水平、企业所得税税率和股利支付率均与上年度相同。

根据上述资料回答下列各题。

旭日公司为实现2012年度的利润目标,应追加的资金需要量为()元。

A.19000 

B.19800 

C.20000 

D.21000

答案

参考答案:B

解析:

2012年应追加的资金需要量=销售增加额/基期销售收入×(基期敏感性资产-基期敏感性负债)-预计年度留存收益增加额=(120000/3000000)×(2965000-310000)-288000×(1-25%)×(1-60%)=19800(元)。

完形填空

Unexpected things may happen every day but no one can tell when and where. People usually get surprised or frightened by such things.

One day I 36 a taxi to go to a meeting. As it came near the corner, the taxi stopped suddenly.The 37       got out looking very puzzled(迷惑). A big 38  which had been following the taxi stopped, too. The taxi driver was now 39  at the corner looking up 40 the sky and the truck driver got out and 41  him. A number of cars behind them were 42  to stop as well and a large crowd of people had 43 at the corner.

The cause of all this 44  was a very strange noise. It 45  as if thousands and thousands of  46  were chirping(鸣叫).The sound of so 47 birds toghter was quite surprising and many people looked 48 . The most extraordinary thing was that,except one or two  49 , there was not a bird in 50 . No one was able to know why — 51 two policemen arrived on the scene. They walked all around the area for a while and then went over near the railroad tracks beside a big board advertisement(广告)for a 52  . Since the noise seemed to be coming from around there, they climbed up and found that two loudspeakers had been  53 behind the advertisement.The bird noises were being broadcast to 54  attention to the film advertisement.

The cinema that made this advertisement was 55 to take the loudspeakers away, because they caused trouble and people were tired of them.

小题1:

A.ran

B.drove

C.took

D.rode小题2:

A.travellers

B.passagers

C.driver

D.conductor小题3:

A.truck

B.bus

C.car

D.bike小题4:

A.riding

B.moving

C.sitting

D.standing小题5:

A.for

B.after

C.over

D.at小题6:

A.prevented

B.joined

C.watched

D.left小题7:

A.told

B.ordered

C.forced

D.driven小题8:

A.appeared

B.gathered

C.aimed

D.covered小题9:

A.accident

B.thing

C.matter

D.trouble小题10:

A.heard

B.looked

C.felt

D.sounded小题11:

A.animals

B.people

C.birds

D.beasts小题12:

A.big

B.wild

C.strange

D.many小题13:

A.disappointed

B.frightened

C.wondered

D.worried小题14:

A.stars

B.trees

C.snakes

D.sparrows小题15:

A.distance

B.snow

C.sight

D.silence小题16:

A.after

B.until

C.as

D.since小题17:

A.shop

B.film

C.factory

D.notice小题18:

A.hidden

B.kept

C.broken

D.fixed小题19:

A.direct

B.pay

C.give

D.call小题20:

.

A.suggested

B.advised

C.ordered

D.persuaded